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The International Tax Gap

Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

International Tax Gap Series

Departing Aliens and the Sailing Permit
Filing Extensions and Tax Return Preparation Assistance for Military Personnel Stationed Abroad or In a Combat Zone
Filing Requirements - International Individual Taxpayers
Foreign Earned Income Exclusion
Foreign Housing Exclusion or Deduction
Foreign Tax Credit
Foreign Trust Reporting Requirements
Gifts from Foreign Persons
Moving To or From a United States (U.S.) Territory/Possession
Reaching Out to Americans Abroad
Self-Employment Tax for Businesses Abroad
Tax Treaties Can Affect Your Income Tax
Taxation of International Pensions and Annuities
Taxation of Nonresident Aliens
U.S. Citizens Performing Services in Foreign and International Airspace
U.S. Tax Withholding on Effectively Connected Income Allocable to Foreign Partners
U.S. Tax Withholding on Payments to Foreign Persons
Withholding of Tax on Dispositions of U.S. Real Property Interests


The Tax Gap - News, facts, figures and a fact sheet series on the tax gap in general.

Page Last Reviewed or Updated: 20-Oct-2016